Quarterly or Annual Refund Claims for 100% EOUs u/r 5 of Cenvat Credit Rules to Simplify Process.

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....Refund - Rule 5 of Cenvat Credit Rules, 2004 - 100% EOU - it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four times in a calendar year - if the assessee files a refund claim once in a year that will also avoid the multiplicity - Refund claim to be allowed..... - AT....